Search - connection

the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

Therefore, we would consider the definition of qualified farm property to have been met and the taxpayer (the grandson) would be entitled to claim the capital gains deduction in connection with the disposition of the property subject to the limitations set out in subsection 110.6(2) of the Act. ...

Finally, the individual's duties of employment must be in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

The most likely way in which such a connection could be established would be where the benefits are used for training taking place on a reserve. ...

Subparagraph 6(1)(b)(vii.1) of the Act provides, subject to certain conditions, that a reasonable per-kilometre allowance received by an employee for the use of his or her personal motor vehicle in connection with the duties of employment may be excluded from employment income. ...

17 March 2006 External T.I. 2006-0174061E5- Education tax credit Unedited CRA Tags 118.6 Principal Issues: Before the revisions to the definition of "qualifying education program" in 118.6 for 2004, the post graduate medical students at the University could not claim the education tax credit because the program was taken by a student in connection with or as part of the duties of the office or employment. ...

Subsection 56(3) of the Act provides a scholarship exemption for scholarship, fellowship or bursary amounts received by a taxpayer in the year in connection with the taxpayer's enrolment in an educational program in respect of which the taxpayer is a qualifying student, in the year, the immediately preceding year or the following year. ...

Cases involving the deductibility of legal fees paid to establish a right to a promotion or a raise or where the claimant is seeking financial compensation in connection with allegations of unlawful or wrongful acts by an employer remain distinguishable. ...

August 20, 2018 Dear XXXXXXXXXX: Re: Part XVIII- Enhanced International Information Reporting We are writing in reply to your email of May 7, 2018 in which you requested a technical interpretation with respect to the wording of paragraph A of section III of Annex I to the Agreement between the Government of Canada and the Government of the United States of America to Improve International Tax Compliance through Enhanced Exchange of Information under the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital (the “TIEA”), in connection with a designation that may be made pursuant to paragraph 264(1)(b) of the Income Tax Act, R.S.C. 1985 (5th Supp.), c.1, as amended, (the “Act”). ...

Expenses included in the 10% coverage must be a medical or hospital expense or an expense that is incurred in connection with a medical or hospital expense (“connected expense”). ...